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Garry Monk believes Chris Wood’s last-minute equaliser against Fulham proved his Leeds team does have spirit.Whites boss Monk praised his side’s late comeback to earn a first point of the season after two opening Championship defeats.He said: “I’m delighted for Woody. That goal and his mentality epitomised the spirit in the group and what we did in those last 10 minutes.“After losing on Saturday we could have felt sorry for ourselves, and Woody missed a chance just before and could have felt sorry for himself.“But we spoke about desire and spirit right until the end and I’m very pleased for my players.“It can be a big boost for everyone and it will give Woody a lift as well – strikers love to score goals.”Monk felt his side were worthy of the draw, Wood’s goal cancelling out Tom Cairney’s opener for the Whites earlier in the second half.““I thought it was an even game, both teams had periods,” the Leeds boss said.“You could see they were confident from the start they’d had and we had to adjust to them, which we did.“We’ve probably had a season’s worth of ups and downs in the first three games but it’s experience for this young group and you could see their spirit in the changing room afterwards.“That last 10 minutes on the pitch was what I was looking for.”Follow West London Sport on TwitterFind us on Facebookread more

Australia – Department of Innovation, Industry, Science and ResearchChina – National Astronomical Observatories, Chinese Academy of SciencesItaly – National Institute for AstrophysicsNew Zealand – Ministry of Economic DevelopmentRepublic of South Africa – National Research FoundationThe Netherlands – Netherlands Organisation for Scientific ResearchUnited Kingdom – Science and Technology Facilities Council SAinfo reporter 3 January 2012 The world’s biggest telescope project has taken a crucial step forward, with its international partners joining forces and agreeing funding for the detailed design of the Square Kilometre Array (SKA). The SKA is a €1.5-billion global science project to build the world’s largest and most sensitive radio telescope. Scientists, engineers and industry partners from around the world are collaborating on research and development for the SKA, which will be capable of answering some of the most fundamental questions about the universe. South Africa, allied with eight other African countries, is competing against Australia (allied with New Zealand) to host the SKA. The decision on the host country is due to be announced in early 2012. On 23 November, seven national governmental and research organisations announced the formation of the SKA Organisation, an independent, not-for-profit company established to formalise relationships with international partners and centralise the leadership of the SKA project. The signatories – from Australia, China, Italy, the Netherlands, New Zealand, South Africa and the UK – plan to spend €69-million (including in-kind contributions) to fund the project in the period leading up to the construction phase, which starts in 2016. Further signatories are expected to join the SKA Organisation and commit additional resources over the next six months. Professor John Womersley, chair of the founding board that prepared the formation of the SKA Organisation, said in a statement: “I am delighted that the partners have recognised the scientific, economic and societal benefits that investing in international science projects like the SKA can bring.” The new SKA Organisation will directly employ staff, have the power to make legally binding decisions and lead the work of the international partners on the design of the telescope. Outgoing SKA project director Professor Richard Schilizzi said: “We are keen to start reaping the rewards that this new structure will bring, not only to the engineering development work, but to the project as a whole.” The office of the SKA Organisation will be located in purpose-built premises funded by the University of Manchester at Jodrell Bank in Cheshire, UK. The office will take over from the SKA Program Development Office currently based at the University. Dr Michiel van Haarlem was appointed interim director-general of the new SKA Organisation following Schilizzi’s retirement in December. The SKA project is expected drive technology development in antennas, fibre networks, signal processing, software and computing, and power. The design, construction and operation of the SKA has the potential to boost skills development, employment and economic growth in science, engineering and associated industries, not only in the SKA host countries but in all partner countries. The SKA signatory organisations are:read more

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Share Facebook Twitter Google + LinkedIn Pinterest By Barry Ward, Leader, Production Business Management & Director, Ohio State University Income Tax SchoolsWith unprecedented amounts of prevented planting insurance claims this year in Ohio and other parts of the Midwest, many producers will be considering different tax management strategies in dealing with this unusual income stream. In a normal year, producers have flexibility in how they generate and report income. In a year such as this when they will have a large amount of income from insurance indemnity payments the flexibility is greatly reduced. In a normal year a producer may sell a part of grain produced in the year of production and store the remainder until the following year to potentially take advantage of higher prices and/or stronger basis. For example, a producer harvests 200,000 bushels of corn in 2019, sells 100,000 bushels this year and the remainder in 2020. As most producers use the cash method of accounting and file taxes as a cash based filer, the production sold in the following year is reported as income in that year and not in the year of production. This allows for flexibility when dealing with the ups and downs of farm revenue.Generally, crop insurance proceeds should be included in gross income in the year the payments are received, however Internal Revenue Code Section (IRC §) 451(f) provides a special provision that allows insurance proceeds to be deferred if they are received as a result of “destruction or damage to crops.”As prevented planting insurance proceeds qualify under this definition, they can qualify for a one year deferral for inclusion in taxable income. These proceeds can qualify if the producer meets the following criteria:Taxpayer uses the cash method of accounting.Taxpayer receives the crop insurance proceeds in the same tax year the crops are damaged.Taxpayer shows that under their normal business practice they would have included income from the damaged crops in any tax year following the year the damage occurred.The third criteria is the sometimes the problem. Most can meet the criteria, although if producers want reasonable audit protection, they should have records showing the normal practice of deferring sales of grain produced and harvested in year 1 subsequently stored and sold in the following year. To safely “show that under their normal business practice they would have included income from the damaged crops in any tax year following the year the damage occurred” the taxpayer should follow IRS Revenue Ruling 75-145 that requires that he or she would have reported more than 50% of the income from the damaged or destroyed crops in the year following the loss. A reasonable interpretation in meeting the 50% test is that a farmer may aggregate the historical sales for crops receiving insurance proceeds but tax practitioners differ on the interpretation of how this test may be met.One big problem with these crop insurance proceeds is that a producer can’t divide it between years. It is either claimed in the year the damage occurred and the crop insurance proceeds were received or it is all deferred until the following year. The election to defer recognition of crop insurance proceeds that qualify is an all or nothing election for each trade or business IRS Revenue Ruling 74-145, 1971-1.Tax planning options for producers depend a great deal on past income and future income prospects. Producers that have lower taxable income in the last 3 years (or tax brackets that weren’t completely filled) may want to consider claiming the prevented planting insurance proceeds this year and using Income Averaging to spread some of this year’s income into the prior 3 years. Producers that have had high income in the past 3 years and will experience high net income in 2019 may consider deferring these insurance proceeds to 2020 if they feel that this year may have lower farm net income. Market Facilitation PaymentsWhen the next round(s) of Market Facilitation Payments (MFPs) are issued, they will be treated the same as the previous rounds for income tax purposes. These payments must be taken as taxable income in the year they are received. As these payments are intended to replace income due to low prices stemming from trade disputes, these payments should be included in gross income in the year received. As these payments constitute earnings from the farmers’ trade or business they are subject to federal income tax and self-employment tax. Producers will almost certainly not have the option to defer these taxes until next year. Some producers waited until early 2019 to report production from 2018 and therefore will report this income from the first round of Market Facilitation Payments as taxable income in 2019.Producers will likely not have the option of delaying their reporting and subsequent MFP payments due to the fact they are contingent upon planted acreage reporting of eligible crops and not yield reporting as the first round of MFP payments were. Cost share paymentsIncreased prevented planting acres this year have many producers considering cover crops to better manage weeds and erosion and possibly qualify for a reduced MFP. There is also the possibility that producers will be eligible for cost-share payments via the Natural Resources Conservation Service for planting cover crops. Producers should be aware that these cost-share payments will be included on Form 1099-G that they will receive and the cost-share payments will need to be included as income.You are advised to consult a tax professional for clarification of these issues as they relate to your circumstances.read more

Trending Articles PLAY LIST 00:50Trending Articles00:50Trending Articles01:22Thai court upholds death sentence for Myanmar men over Brit killings01:37Protesters burn down Iran consulate in Najaf01:47Panelo casts doubts on Robredo’s drug war ‘discoveries’01:29Police teams find crossbows, bows in HK university01:35Panelo suggests discounted SEA Games tickets for students02:49Robredo: True leaders perform well despite having ‘uninspiring’ boss02:42PH underwater hockey team aims to make waves in SEA Games QC cops nab robbery gang leader, cohort China’s Chen Lei battered Burn Soriano on the ground to earn a technical knockout victory 1:06 of the second round of their bantamweight fight.Chen remained undefeated after seven fights while Soriano lost his second straight match and is now at 3-4.Chinese flyweight Ma Hao Bin (9-1) submitted Filipino knockout artist Eugene Toquero with an armbar 4:51 into the first round.Ma, who won his sixth straight fight, locked Toquero in an early guillotine choke but the Filipino managed to break free.Thai Pongsiri Mitsatit finished off the Philippine contingent with a convincing victory over Jeremy Miado in the strawweight division.ADVERTISEMENT John Lloyd Cruz a dashing guest at Vhong Navarro’s wedding MOST READ Ateneo nears sweep, sends UST to 13th straight loss LATEST STORIES Don’t miss out on the latest news and information. Japan ex-PM Nakasone who boosted ties with US dies at 101 Brace for potentially devastating typhoon approaching PH – NDRRMC View comments Typhoon Kammuri accelerates, gains strength en route to PH Read Next CPP denies ‘Ka Diego’ arrest caused ‘mass panic’ among S. Tagalog NPA Mitsatit blocked Miado’s takedown attempt to transition to a full mount where he landed an elbow that forced the Filipino to verbally submit 4:23 into the fight. Stronger peso trims PH debt value to P7.9 trillion “This victory is so sweet. I am excited about how the future will unfold as I continue my career in ONE Championship. For sure, I will be back in the gym immediately. I am ready to climb the ladder and face the biggest names that the organization has to offer,” said Torres.“It is truly an honor to compete with a talented competitor like my opponent. She gave me a tough test. My opponent withstood everything I threw at her. I tip my hats off to her and her skills. This bout will be beneficial to my growth as a martial artist in this sport and in ONE Championship.”FEATURED STORIESSPORTSWATCH: Drones light up sky in final leg of SEA Games torch runSPORTSSEA Games: Philippines picks up 1st win in men’s water poloSPORTSMalditas save PH from shutoutDea (0-2) managed to shock Torres with a knee to the head but the Filipino again managed to bring the fight to the ground to earn the judges’ nod.Torres, however, was the only Filipino fighter to come out of the card victorious. FILE – Photo from ONE CHAMPIONSHIPJomary Torres followed up her debut win in ONE Championship with an impressive decision victory over Nita Dea of Indonesia in their atomweight bout Friday at Thuwunna Indoor Stadium in Myanmar.Torres (3-0) beat Dea, a grappling specialist, at her own game as she outwrestled her throughout the match.ADVERTISEMENT Kammuri turning to super typhoon less likely but possible — Pagasaread more

View comments Suzuki, however, suffered an injury that forced him to withdraw from the fight and be replaced by his compatriot Yosuke Saruta.Pacio said he didn’t have any problems with taking on a different foe considering Suzuki pulled out from the bout early with still three weeks of preparation left.FEATURED STORIESSPORTSPrivate companies step in to help SEA Games hostingSPORTSUrgent reply from Philippine ‍football chiefSPORTSWin or don’t eat: the Philippines’ poverty-driven, world-beating pool stars“It happened three weeks ago so I was able to change my mindset and shift my focus on Saruta,” Pacio told Filipino scribes Friday.Although it would’ve been ideal for Pacio to have his shot at redemption against Suzuki, who beat him by first-round submission in August 2017, the Team Lakay standout stressed it’s imperative for a champion to stake his title against any challenger. LOOK: Joyce Pring goes public with engagement to Juancho Triviño Terrence Romeo rues injury in underwhelming San Miguel debut “For me as a champion, my job is to defend the title against anyone. We need to be prepared for anything that may come even if there’s last-minute changes or whatever.”Sports Related Videospowered by AdSparcRead Next Private companies step in to help SEA Games hosting Is Luis Manzano planning to propose to Jessy Mendiola? SEA Games hosting troubles anger Duterte PH underwater hockey team aims to make waves in SEA Games PLAY LIST 02:42PH underwater hockey team aims to make waves in SEA Games01:44Philippines marks anniversary of massacre with calls for justice01:19Fire erupts in Barangay Tatalon in Quezon City01:07Trump talks impeachment while meeting NCAA athletes02:49World-class track facilities installed at NCC for SEA Games02:11Trump awards medals to Jon Voight, Alison Krauss TS Kammuri to enter PAR possibly a day after SEA Games opening MOST READ JAKARTA, Indonesia—Joshua Pacio was initially slated to defend his strawweight title in a rematch with Hayato Suzuki of Japan.ADVERTISEMENT SEA Games: Biñan football stadium stands out in preparedness, completion Don’t miss out on the latest news and information. LOOK: Joyce Pring goes public with engagement to Juancho Triviño LATEST STORIES SEA Games: Biñan football stadium stands out in preparedness, completionread more

Barcelona may be flying high at the top of La Liga with 11 wins from 13 games, but there is a tangible feeling they need to take an extra step forward under coach Ernesto Valverde to emulate the great sides of recent years.On Saturday the Catalans host Celta Vigo, against whom they served up some of their most irresistible displays of the past two years, which Valverde needs to replicate to truly win over the Nou Camp faithful.Barca hammered Celta 6-1 in 2016 and 5-0 last season with glitzy displays from front three Lionel Messi, Luis Suarez and Neymar. But that attacking flair has been somewhat lacking since Brazilian striker Neymar joined Paris St Germain.Messi may be the Spanish league’s top scorer with 12 goals, but Suarez has badly underperformed, struggling for fitness after rushing back from a knee injury in September and forced to play in the wide areas previously patrolled by Neymar.”In general we have controlled every game. But before, with Neymar, we were more unpredictable and we used to put on more of a show,” midfielder Ivan Rakitic told newspaper Mundo Deportivo on Wednesday.”We have changed everything with the change of system. We’ve gained more balance and unity but we need to improve in killing games off early.”Barcelona had played with a 4-3-3 formation under Luis Enrique but have since switched to Valverde’s preferred 4-4-2.”We will entertain fans in some games more than others but in general we’re doing very well and that verve we had before will come sooner or later,” Rakitic added.advertisementBarca lead the standings by four points after drawing 1-1 at nearest challengers Valencia last Sunday, which cut their advantage over Atletico Madrid and Real Madrid to eight points.They have more points and goals at this stage of the season than the past three under Enrique but have been reliant on Messi, who has scored more than a third of their league goals, and on some vital saves from goalkeeper Marc-Andre ter Stegen.Valverde has faced questions over his approach, including accusations that Barcelona have become boring, but midfielder Denis Suarez laughed off such criticism.”If Barca are boring people while being top of the league, group winners in the Champions League, scoring a lot and conceding few, then I don’t know what to say,” he said.”We’ve had a big change after getting a new coach and losing one of our best players, but we’ve managed very well.”Elsewhere on Saturday, champions Real Madrid visit Athletic Bilbao, reeling from a shock King’s Cup defeat to third division Formentera, while Atletico Madrid host Real Sociedad and Valencia travel to Getafe.read more